乡村债务现状、成因及对策——基于全国5省101个村的调查

Rural Debt Status,Causes and Countermeasures: Based on A Survey of 101 Villages in China's Five Provinces

税费改革,一方面减少了农民的税费负担,但另一方面乡村的财政收入来源基本是靠政府转移支付,而在当前的转移支付制度下,无法满足乡村维持日常运转和基本的公共投资的需要,必然会增加乡村债务。通过对来自101个样本村的抽样调查数据分析,税费改革后我国乡村债务的规模、借贷来源等发生了根本转变。研究表明,乡村债务普遍存在且债务沉重,对社会经济社会的影响不容忽视。上级政府必须加大对乡村财政转移支付,建立完善转移支付制度,放宽乡村配套资金的限制条件,通过完善政府绩效考核机制和建立专项化债资金来减少债务。

The tax reform can reduce the tax burden of farmers on one hand,but on the other hand,the source of villages＇ fiscal revenue basically relies on government transfer payments.While under the current system of transfer payments,it is unable to meet the needs of maintaining the day-to-day operation of the villages and the basic public investment,thus the rural debt will be inevitably increased.Through the analysis of the survey data from 101 sample villages,fundamental changes can be found in the scale of China＇s rural debt,the borrowing sources and so on after the Tax Reform.The study indicates that the village debt is widely existed and is becoming heavier and heavier,its impact on the socio-economic community cannot be ignored.The governments at the higher levels must increase the rural financial transfer payment,set up and improve the transfer payment system,relax the restrictions on the rural matching funds,and reduce the debt by improving the government＇s performance appraisal mechanism and establishing the special debt funds.